Building wealth takes decades; a poorly prepared estate can lose a large share of it to duties and family conflict. In Belgium, the rules depend on the region of the deceased or the donor. Here are the basics for passing on your wealth without unpleasant surprises.
Gift or inheritance: the difference
- Inheritance takes place on death: heirs pay inheritance tax, often at progressive rates.
- A gift is made during your lifetime: it can cost much less, especially for movable assets (cash, securities).
The competent region is the one where the deceased or donor had their tax residence, in principle for the longest period during the last five years.
Gift tax in 2026
Registered gift of movable assets
| Region | Direct line, spouses, legal cohabitants | Others |
|---|---|---|
| Flanders | 3% | 7% |
| Brussels | 3% | 7% |
| Wallonia | 3.3% | 5.5% (siblings, uncles, aunts, nephews, nieces) or 7.7% |
Gift of real estate
Rates are progressive, for example in the direct line: 3% up to €150,000, then 9%, 18% and 27% above €450,000, according to the brackets published for 2026. Rates are significantly higher between people who are not directly related.
Unregistered gifts and the five-year rule
A bank transfer or a gift by hand can be made without paying gift tax. But if the donor dies within five years, the gift is added back into the estate and taxed at inheritance tax rates. Since 2026, this period is five years in all three regions. Registering the gift avoids this risk, because the tax paid is final.
Calculate the tax on a cash gift
Registered gift of movable assets in the direct line.
Inheritance tax in 2026
In the direct line and between partners, the rates published for 2026 range from 3% on the first brackets to 27% (Flanders) or 30% (Brussels and Wallonia) on the highest brackets. Each region provides allowances and special rules for the partner and the family home: in Flanders and Brussels, the family home passed to the spouse or legal cohabitant is exempt.
The regions regularly change their rates and allowances. Use these figures as an order of magnitude and check them with a notary before any decision.
Planning tools
- Give early and in stages: registered gifts of movable assets, or gifts of real estate spread out over time.
- Splitting ownership: giving the bare ownership of an asset while keeping the usufruct, meaning its use or income. Tax is calculated on a reduced value.
- Gifts of securities or cash with a reserved usufruct, to keep the income while preparing the transfer.
- A company: passing on shares rather than assets, with favourable rules in some regions for family businesses.
- A will: useful to organise the division, protect an unmarried partner or favour a loved one within the limits of the children's reserved share.
- Life insurance: naming a beneficiary, with specific tax rules.
The most common mistakes
- Making no provision for a partner who is neither married nor a legal cohabitant: they can be taxed as a stranger to the family.
- Giving away all your wealth too early and being left without resources.
- Forgetting the five-year rule on a large unregistered transfer.
- Causing conflict between children by favouring one without explaining or formalising it.
An estate planning appointment with a notary costs little compared with the sums at stake. Rules differ greatly between countries: outside Belgium, check your local rules, which may also depend on where your heirs live.
Where to find these services
- Notaire.be / Notaris.beBelgian notaries' guides and gift and inheritance tax calculators
- FPS FinanceInformation on inheritance tax in Belgium
Links provided for information, with no partnership. Always check a provider's terms and authorisation before committing.
Test yourself
3 questions to check what you remember. Click an answer: the explanation appears straight away.
Question 1 of 3What is the rate on a registered gift of movable assets to a child in Brussels in 2026?
It is 3% in Flanders and Brussels, and 3.3% in Wallonia.
Question 2 of 3What happens to an unregistered bank gift if the donor dies three years later?
Since 2026, the period is five years in all three regions.
Question 3 of 3What does giving the bare ownership while keeping the usufruct mean?
Tax is calculated on a reduced value.
Frequently asked questions
How much does a cash gift to a child cost in Belgium in 2026?
A registered gift of movable assets in the direct line is taxed at 3% in Flanders and Brussels, and 3.3% in Wallonia, whatever the amount.
What happens if the donor dies after an unregistered gift?
If death occurs within five years, the gift is added back into the estate and subject to inheritance tax. Since 2026, this period is five years in all three regions.
What is split ownership?
Separating the bare ownership of an asset from its usufruct. For example, you can give the bare ownership to your children and keep the use or income of the asset, which reduces the taxable base.
Sources
This article is educational and is not personal investment, tax or legal advice. Figures change: check them with the sources cited or a licensed professional before deciding. Read the full disclaimer.